Quite often, the bookkeeper and accountant render services under conditions that are
a combination of employee and independent contractor. For example, an employee on
one job and an independent contractor on another job. For a description of the usual
conditions under which bookkeepers and accountants render services, see RS 02101.095B and RS 02101.095C in this section.
A self-employed accountant may occasionally accept a job under conditions that make
him or her an employee. For example, an accountant might agree to prepare monthly
statements and reports for a storeowner at the store for two hours every week. An
employer-employee relationship exists if the storeowner:
furnishes the necessary materials; and
changes or sets the order of the services.
Many bookkeepers and accountants who work 8-hour workdays as employees may also work
for small firms on a contractual basis. They usually work at home, for a specified
fee, and must complete the job by a certain time.